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ITA 144/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3894 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2014-2015
• Appeal Filed On: 06-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVITA P KAUSHIK
• Keywords: Rectification of order
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M . BALAGANESH , ACCOUNTANT MEMBER M.A NO. 144/MUM./2020 ( ARISING OUT OF ITA NO .800 / MUM . / 201 9 ) ( ASSESSMENT YEAR : 20 09 10 ) SHRI BHARAT CHANDRAKANT JASANI 37 TH FLOOR, 3197, COMMERCIAL CHAMBER YUSUF MAHERALI ROAD, MASJID BUNDER MUMBAI 400 003 PAN AFCPJ7029K . APP LICANT V/S INCOME TAX OFFICER WARD 27(1)(2), MUMBAI . RESPONDENT REVENUE BY MS. KAVITA P. KAUSHIK ASSESSEE BY : SHRI VIMAL PUNMIYA DATE OF HEARING 23 . 10 .20 20 DATE OF ORDER 04.11.2020 O R D E R PER SAKTIJIT DEY, J.M. BY FILING THE PRESENT APPLICATION , PURPORTEDLY UNDER SECTION 254(2 ) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT' ), THE ASSESSEE SEEKS RECALL/ RECTIFICATION OF ORDER DATED 14 TH FEBRUARY 2020, PASSED IN ITA NO.800/ MUM./2019. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL ON RECORD. IT IS THE CONTENTION OF THE LEARNED AUTHORISED REPRESENTATIVE THAT IN 2 SHRI BHARAT CHANDRAKANT JASANI COURSE OF HE ARING OF APPEAL, IT WAS SUBMITTED THAT IDENTICAL ISSUE HAS BEEN DECIDED IN ASSESSEES FAVOUR IN ITS OWN CASE BY THE TRIBUNAL IN ASSESSMENT YEAR 2010 11 AND A COPY OF THE SAID ORDER ALSO FURNISHED BEFORE THE TRIBUNAL. HE FURTHER SUBMITTED THAT WHILE DECIDIN G THE PRESENT APPEAL THE EARLIER ORDER OF THE TRIBUNAL HAS NOT AT ALL BEEN CONSIDERED. THEREFORE, THE APPEAL ORDER SUFFERS FROM MISTAKE APPARENT ON THE FACE OF RECORD. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE APPEAL HAVING BEEN DECIDED O N MERIT S AFTER CONSIDERING THE RELEVANT FACTS AND MATERIAL AS WELL AS SUBMISSIONS MADE BY THE PARTIES, THERE IS NO MISTAKE APPARENT ON THE FACE OF RECORD. 4. HAVING CONSIDERED RIVAL SUBMISSIONS IN THE CONTEXT OF FACTS AND MATERIAL ON RECORD, IT IS NOTICED T HAT IN THE COURSE OF HEARING OF APPEAL, THE ASSESSEE HAS FURNISHED A WRITTEN SUBMISSION , WHEREIN , IT WAS STATED THAT WHILE DECIDING IDENTICAL ISSUE IN ASSESSEES OWN CASE IN ASSESSMENT YEAR 2010 11, THE TRIBUNAL HAS DELETED THE ADDITION MADE BY THE ASSESSI NG OFFICER FULLY. IN FACT, A COPY OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.4716/MUM./2018, DATED 30 TH AUGUST 2019, WAS ALSO PLACED ON RECORD. HOWEVER, WHILE DECIDING THE APPEAL, AS IT APPEARS, THE ORDER PASSED BY THE TRIBUNAL UNDER SIMILAR FACTS AND CIRCUMSTANCES FOR THE ASSESSMENT YEAR 2010 11 WAS INADVERTENTLY 3 SHRI BHARAT CHANDRAKANT JASANI OVERLOOKED. THIS BEING A MISTAKE APPARENT ON THE FACE OF RECORD, WE ARE INCLINED TO RECALL THE APPEAL ORDER FOR DE NOVO ADJUDICATION OF THE ISSUE. ACCORDINGLY, THE APPEAL OR DER DATED 14 TH FEBRUARY 2020, IS HEREBY RECALLED AND THE APPEAL IS RESTORED TO ITS ORIGINAL POSITION FOR HEARING BEFORE THE REGULAR BENCH IN DUE COURSE. 5. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.11.2020 SD/ M. BALAGANESH ACCOUNTANT MEMBER SD/ - SAKTIJIT DEY JUDICIAL MEMBER MUMBAI, DATED: 04.11.2020 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ASSISTANT REGISTRAR ITAT, MUMBAI